MundoKit

Philippines Withholding Tax Calculator 2026

Choose your payroll period and enter taxable compensation, or subtract confirmed exclusions from gross compensation. Compare period withholding with a constant-pay annual projection.

Inputs
PHP
Taxable compensation in direct mode; total compensation before exclusions in worksheet mode.

Results

Withholding for this payroll period
₱5,208.40
Projected withholding over a year
₱62,500.80
Annual tax on projected taxable compensation
₱62,500.00
Selected BIR period table calculation
Taxable compensationBase taxExcess over floorMarginal rate
₱50,000.00₱1,875.00₱16,667.0020%
  • Projection assumes 12 identical payments. Annual reconciliation difference (annual tax minus projected withholding): -₱0.80.
  • This calculates tax on entered taxable compensation, not take-home pay. Year-end adjustment, bonuses, minimum-wage exemptions and special withholding methods need separate handling.
  • Monthly, semi-monthly and weekly tables are supported. Daily withholding is not supported.

Results update as you type. The share link stores your inputs after the # in the address, which is not sent to our server, but anyone you send it to can read them.

This is a general estimate for information only, not tax, legal or financial advice. Real rules have more conditions than a calculator can show, so check the official source below or a qualified professional for your situation.

Last checked 2026-11-14. Rules change, sometimes at short notice. We list the date we last checked each official source; confirm with the official government source before you travel, buy or file. This is general information, not legal or immigration advice.

How it works

Annex E applies from 1 January 2023 onwards. Use the selected period’s printed floor, fixed tax and marginal rate. The tool retains the table’s rounded constants instead of dividing an annual schedule.

Withholding = base tax + rate × (taxable compensation − bracket floor)

For decimal compensation, a higher band starts at its printed lower bound. Annual projections use 12 monthly, 24 semi-monthly or 52 weekly payments. The separate annual tax uses RR 11-2018’s 2023-onwards annual schedule; the difference illustrates a potential reconciliation.

Rounding: no intermediate rounding; display to two decimals. Daily withholding is excluded because the available Annex E extraction contains an ambiguous top-band amount. This is not a full payslip or bonus calculator.

Worked examples

Monthly taxable compensation of ₱50,000

₱1,875 + 20% × (₱50,000 − ₱33,333) = ₱5,208.40. Twelve such deductions total ₱62,500.80; annual tax on ₱600,000 is ₱62,500.

Semi-monthly taxable compensation of ₱25,000

₱937.50 + 20% × (₱25,000 − ₱16,667) = ₱2,604.10. Twenty-four payments project ₱62,498.40 withheld, compared with ₱62,500 annual tax.

BIR illustration inputs using current rates

RR 11-2018 Illustration 7 uses ₱9,500 weekly taxable compensation with the old 2018 table. Applying the current Annex E table instead gives ₱432.60 + 20% × ₱1,808 = ₱794.20.

Frequently asked questions

Is this a new 2026 TRAIN table?
No. Annex E says January 2023 onwards. These are the verified tables used for this 2026 worksheet.
Is semi-monthly the same as every two weeks?
No. Semi-monthly means twice a month. Do not use that table for a fortnightly payroll without confirming the required payroll method.
Are SSS, PhilHealth and Pag-IBIG calculated?
No. Use payroll-confirmed exclusions or enter taxable compensation directly. This tool does not supply contribution rates.
Why does annual tax differ from projected withholding?
Period tables have their own printed constants. The annual schedule and final-year reconciliation can produce a different amount; changing pay and bonuses also matter.
Can I use it for minimum-wage or special exempt pay?
Enter only compensation established as taxable. This tool does not determine minimum-wage exemptions, benefit exclusions or special withholding treatment.

Sources

Last reviewed 2026-11-14; next review due by 2027-01-15. The method is written out above so you can check our math.